HappyLi Consult: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
HappyLi Consult
Largest movements
- Cash +€8,219
up €8,219 (+14.0%), from €58,658 to €66,877
mainly Net result for the year (+€8,885) and Receivables within one year (+€8,152)
- Receivables within one year -€8,152
down €8,152 (-96.2%), from €8,470 to €318
of which Trade receivables: -€8,470
- Profit (loss) carried forward +€8,885
up €8,885 (+23.6%), from €37,626 to €46,511
- Tax, wage and social debts -€7,754
down €7,754 (-67.8%), from €11,438 to €3,684
- Accrued charges and deferred income -€1,996
down €1,996 (-83.2%), from €2,400 to €404
- Other debts +€838
up €838 (+6.3%), from €13,218 to €14,056
- Gross operating margin -€4,077
down €4,077 (-21.8%), from €18,665 to €14,588
- Financial charges +€1,540
up €1,540 (+1,307%), from €118 to €1,658
- Taxes -€697
down €697 (-15.9%), from €4,381 to €3,684
- Other operating charges +€272
up €272 (+305%), from €89 to €361
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,285 | €67,195 | -€89 | -0.1% |
| Current assets | 29/58 | €67,285 | €67,195 | -€89 | -0.1% |
| Amounts receivable within one year | 40/41 | €8,470 | €318 | -€8,152 | -96.2% |
| Trade receivables | 40 | €8,470 | - | -€8,470 | |
| Other amounts receivable | 41 | - | €318 | +€318 | |
| Cash at bank and in hand | 54/58 | €58,658 | €66,877 | +€8,219 | +14.0% |
| Deferred charges and accrued income | 490/1 | €156 | - | -€156 | |
| Total equity and liabilities | 10/49 | €67,285 | €67,195 | -€89 | -0.1% |
| Equity | 10/15 | €40,126 | €49,011 | +€8,885 | +22.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,626 | €46,511 | +€8,885 | +23.6% |
| Amounts payable | 17/49 | €27,158 | €18,184 | -€8,974 | -33.0% |
| Amounts payable within one year | 42/48 | €24,759 | €17,781 | -€6,978 | -28.2% |
| Trade debts | 44 | €102 | €41 | -€61 | -59.9% |
| Suppliers | 440/4 | €102 | €41 | -€61 | -59.9% |
| Taxes, remuneration and social security | 45 | €11,438 | €3,684 | -€7,754 | -67.8% |
| Taxes | 450/3 | €11,438 | €3,684 | -€7,754 | -67.8% |
| Other amounts payable | 47/48 | €13,218 | €14,056 | +€838 | +6.3% |
| Accrued charges and deferred income | 492/3 | €2,400 | €404 | -€1,996 | -83.2% |
| Other operating charges | 640/8 | €89 | €361 | +€272 | +305% |
| Gross operating margin | 9900 | €18,665 | €14,588 | -€4,077 | -21.8% |
| Operating profit (loss) | 9901 | €18,576 | €14,227 | -€4,349 | -23.4% |
| Financial charges | 65/66B | €118 | €1,658 | +€1,540 | +1,307% |
| Recurring financial charges | 65 | €118 | €1,658 | +€1,540 | +1,307% |
| Profit (loss) for the period before taxes | 9903 | €18,458 | €12,568 | -€5,889 | -31.9% |
| Income taxes | 67/77 | €4,381 | €3,684 | -€697 | -15.9% |
| Profit (loss) for the period | 9904 | €14,077 | €8,885 | -€5,193 | -36.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,077 | €8,885 | -€5,193 | -36.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.